Export of non-excisable goods by manufacturer exporter
This query is : Resolved
10 December 2013
R/Sir,
Can we export the non-excisable consumable items which is not manufactured by us & as trading activity.
We are the manufactuer exporter having Central Excise registration.
If yes please let us know the Central Excise procedure for clearance of the said goods.
Regards,
Winley
Can we export the non-excisable consumable items which is not manufactured by us & as trading activity.
We are the manufactuer exporter having Central Excise registration.
If yes please let us know the Central Excise procedure for clearance of the said goods.
Regards,
Winley
11 December 2013
Exporter can export the manufactured goods in our premises and he can purchase the final products and can export without payment of duty under bond.
11 December 2013
Under which Bond ? we have already export the manufactured goods under UT-1 Bond.
Can you give us any reference notification.
Can you give us any reference notification.
24 July 2024
As a manufacturer exporter registered under Central Excise, you have the ability to export both excisable and non-excisable goods. Non-excisable goods typically refer to items that do not attract Central Excise duty because they are not manufactured within your premises but are instead purchased and exported as trading goods. Here's how you can proceed:
### Export Procedure for Non-Excisable Goods
1. **Registration and Compliance**:
- Ensure your Central Excise registration is in place and active.
- You need to comply with all relevant export procedures under Central Excise rules and regulations.
2. **Documentation**:
- Prepare a commercial invoice mentioning the details of the goods being exported, including description, quantity, value, and destination.
- Maintain proper records of export invoices, packing lists, and other relevant documents.
3. **Export Declaration**:
- File an export declaration with customs authorities. This includes details of the goods being exported, consignee information, shipping details, etc.
4. **Bond Requirement**:
- Since you are exporting non-excisable goods (which are not under Central Excise control), you do not need to execute a UT-1 Bond as required for excisable goods. Instead, you may need to execute a general bond ensuring compliance with export regulations.
5. **Notification Reference**:
- While there isn't a specific notification for exporting non-excisable goods under Central Excise, you should refer to the Central Excise rules and procedures applicable in your jurisdiction. These rules will outline the documentation, bond requirements, and procedural steps for exporting such goods.
6. **GST Implications**:
- With the implementation of GST, ensure you comply with GST regulations for exports. You may be eligible for GST refund or rebate on exported goods, depending on the export procedures under GST.
### Conclusion
Exporting non-excisable consumable items as a manufacturer exporter is permissible under Central Excise regulations. Ensure you follow the standard export procedures, maintain necessary documentation, and comply with GST regulations if applicable. For specific procedural details and bond requirements, consult with your local Central Excise authorities or a tax expert familiar with export procedures under Indian laws.
### Export Procedure for Non-Excisable Goods
1. **Registration and Compliance**:
- Ensure your Central Excise registration is in place and active.
- You need to comply with all relevant export procedures under Central Excise rules and regulations.
2. **Documentation**:
- Prepare a commercial invoice mentioning the details of the goods being exported, including description, quantity, value, and destination.
- Maintain proper records of export invoices, packing lists, and other relevant documents.
3. **Export Declaration**:
- File an export declaration with customs authorities. This includes details of the goods being exported, consignee information, shipping details, etc.
4. **Bond Requirement**:
- Since you are exporting non-excisable goods (which are not under Central Excise control), you do not need to execute a UT-1 Bond as required for excisable goods. Instead, you may need to execute a general bond ensuring compliance with export regulations.
5. **Notification Reference**:
- While there isn't a specific notification for exporting non-excisable goods under Central Excise, you should refer to the Central Excise rules and procedures applicable in your jurisdiction. These rules will outline the documentation, bond requirements, and procedural steps for exporting such goods.
6. **GST Implications**:
- With the implementation of GST, ensure you comply with GST regulations for exports. You may be eligible for GST refund or rebate on exported goods, depending on the export procedures under GST.
### Conclusion
Exporting non-excisable consumable items as a manufacturer exporter is permissible under Central Excise regulations. Ensure you follow the standard export procedures, maintain necessary documentation, and comply with GST regulations if applicable. For specific procedural details and bond requirements, consult with your local Central Excise authorities or a tax expert familiar with export procedures under Indian laws.
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